Courts: Gauhati High Court
Find latest Gauhati High Court judgments, orders and case laws on Income Tax, GST, Company Law and other taxation, commercial and legal matters.
Interest on payment overdue from customer is deductible u/s. 80-IC
‘Inkjet cartridges’ & ‘tonor cartridges’ are parts & accessories of computer systems & peripherals
S. 263 Revision – Revisional jurisdiction cannot be exercised on the ground that AO should have gone deeper
Section 50 nowhere says that depreciated assets shall be treated as short-term assets
Would grant of transport subsidy, interest subsidy and refund of excise duty qualify for deduction under section 80-IB?
Section 127 mandates that assessee must be given a reasonable opportunity of being heard while exercising power to transfer cases
In case of disagreement by minority, remedy lies u/s 397 & 398 and not in Civil Court
Under Sec 260A of Income Tax Act High Court has no power to condone delay in filing appeal
Block assessments can be reopened U/s. 147/148
If Tribunal Passed An Order In Absence Of Appearance By The Appellant, It Had To Pass The Order On Merits
Activity of construction of flats by a builder for their subsequent sale not chargeable to service tax under construction of complex services
s. 54 – Depositing of unutilised portion of capital gain in notified scheme up to expiry of time-limit for filing return U/s. 139(4)
S. 154 : A mistake can be regarded as apparent only when it is a glaring, obvious or self-evident
Addition for notional interest in absence of actual receipt not justified
Gauhati High Court judgments and orders address a variety of taxation, constitutional, commercial and other legal disputes. This TaxGuru page collects Gauhati High Court case laws concerning Income Tax, GST, tax demands, input tax credit, reassessment, penalties, recovery, Company Law and other matters relevant to taxpayers and businesses. Chartered Accountants, advocates, professionals and other readers can use this category to locate judicial precedents and follow legal developments before the Court. TaxGuru publishes recent and important earlier Gauhati High Court decisions with summaries and analysis designed to explain the issues and significant legal principles involved. The collection provides a useful reference point for research into tax and business-related High Court jurisprudence.
